上海HKICPA考生須知：關(guān)于Mainland and Hong Kong Standards Convergence的政策內(nèi)容！
 
　　Mainland and Hong Kong Standards Convergence
 
　　The Institute has signed Joint Declarations with the China Accounting Standards Committee and the Chinese Auditing Standards Board in relation to the financial reporting and auditing standards in Hong Kong and the People's Republic of China on 6 December 2007. Details of the Joint Declarations are as follows:
　　Financial reporting standards
　　Auditing standards
　　Ethical standards
 
　　Two memoranda of training cooperation were signed among:
　　International Department of Ministry of Finance, Accounting Regulatory Department of the Ministry of Finance, Hong Kong Institute of CPAsChinese Institute of CPAs, Beijing National Accounting Institute, Hong Kong Institute of CPAs
 
　　高頓網(wǎng)校小編翻譯如下：
 
　　內(nèi)地與香港準(zhǔn)則趨同
 
　　香港會(huì)計(jì)師公會(huì)與中國會(huì)計(jì)準(zhǔn)則委員會(huì)及中國審計(jì)準(zhǔn)則委員會(huì)於2007年12 月6 日就兩地財(cái)務(wù)報(bào)告及審計(jì)準(zhǔn)則簽訂聯(lián)合聲明。聯(lián)合聲明詳情如下:
　　財(cái)務(wù)報(bào)告準(zhǔn)則
　　審計(jì)準(zhǔn)則
　　職業(yè)道德守則
 
　　另外亦簽署了兩份關(guān)於合作開展培訓(xùn)考察的備忘錄，簽署方分別為:
　　財(cái)政部會(huì)計(jì)司、財(cái)政部國際司、香港會(huì)計(jì)師公會(huì)中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)、北京國家會(huì)計(jì)學(xué)院、香港會(huì)計(jì)師公會(huì)
 
　　高頓網(wǎng)校小編寄語：過去屬于死神，未來屬于你自己。